The Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002.
SRO 815(I)/2008Rules and amendments to rules
SRO 815(I)/2008 is an Income Tax SRO dated 31 July 2008, listed by FBR as "The Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002.".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 01st August, 2008
N O T I F I C A T I O N
(Income Tax)
S. R. O. 815(I)/2008.- In exercise of the powers conferred by sub-section (1)
of section 237 of the Income Tax Ordinance, 2001(XLIX of 2001), the Federal
Board of Revenue is pleased to direct that the following further amendments shall
be made in the Income Tax Rules, 2002, the same having previously published as
required by sub-section (3) of the said section, namely:-
In the aforesaid Rules,-
(1) in rule 103, in sub -rule(1), after clause (a), the following new clause shall be
inserted, namely:-
“(aa) to transfer the balance or a part thereof to an approved pension
fund, established under Voluntary Pension System Rules, 2005;” ;
(2) in rule 104, in sub-rule(1), after clause (a), the following new clause shall be
inserted, namely:-
“(a)(a) in the case of withdrawals permitted under clause(aa) of sub-rule(1)
of rule 103, the accumulated balance to the credit of subscriber;” ;
(3) in rule 105, after sub-rule(5), the following new sub-rule shall be added,
namely:-
“(6) Subsequent withdrawals for the purposes specified in clause(aa) of
sub-rule(1) of rule 103 shall be permitted.” ; and
(4) in rule 106, after the word “clause” the brackets, letters and comma ”(aa),”
shall be inserted.
[C.No.2(2)ITR/08]
(IRFAN NADEEM)
Member (Direct Taxes)/
Additional Secretary
Related Income Tax SROs on rules and amendments to rules
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